FES OPTIQUE: what changed
FES OPTIQUE
Largest movements
- Stocks and contracts +€9,857
up €9,857 (+17.2%), from €57,259 to €67,117
- Receivables within one year +€9,822
up €9,822 (+75.7%), from €12,970 to €22,792
- Tangible fixed assets -€6,255
down €6,255 (-33.3%), from €18,766 to €12,511
of which Plant, machinery and equipment: -€5,641
- Cash -€1,720
down €1,720 (-13.0%), from €13,189 to €11,469
mainly Tax, wage and social debts (-€24,577) and Stocks and contracts (-€9,857)
- Tax, wage and social debts -€24,577
down €24,577 (-91.4%), from €26,896 to €2,319
of which Taxes: -€23,639
- Trade debts +€22,506
up €22,506 (+29.0%), from €77,584 to €100,090
- Profit (loss) carried forward +€13,775
up €13,775 (+66.9%), from -€20,580 to -€6,805
- Gross operating margin -€37,815
down €37,815 (-53.9%), from €70,161 to €32,347
- Staff costs -€30,310
down €30,310 (-73.7%), from €41,147 to €10,837
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,500 | €114,204 | +€11,704 | +11.4% |
| Fixed assets | 21/28 | €19,081 | €12,826 | -€6,255 | -32.8% |
| Tangible fixed assets | 22/27 | €18,766 | €12,511 | -€6,255 | -33.3% |
| Plant, machinery and equipment | 23 | €16,923 | €11,282 | -€5,641 | -33.3% |
| Furniture and vehicles | 24 | €1,843 | €1,229 | -€614 | -33.3% |
| Financial fixed assets | 28 | €315 | €315 | = | 0.0% |
| Current assets | 29/58 | €83,419 | €101,379 | +€17,959 | +21.5% |
| Stocks and contracts in progress | 3 | €57,259 | €67,117 | +€9,857 | +17.2% |
| Stocks | 30/36 | €57,259 | €67,117 | +€9,857 | +17.2% |
| Amounts receivable within one year | 40/41 | €12,970 | €22,792 | +€9,822 | +75.7% |
| Other amounts receivable | 41 | €12,970 | €22,792 | +€9,822 | +75.7% |
| Cash at bank and in hand | 54/58 | €13,189 | €11,469 | -€1,720 | -13.0% |
| Total equity and liabilities | 10/49 | €102,500 | €114,204 | +€11,704 | +11.4% |
| Equity | 10/15 | -€1,980 | €11,795 | +€13,775 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,580 | -€6,805 | +€13,775 | +66.9% |
| Amounts payable | 17/49 | €104,480 | €102,409 | -€2,071 | -2.0% |
| Amounts payable within one year | 42/48 | €104,480 | €102,409 | -€2,071 | -2.0% |
| Trade debts | 44 | €77,584 | €100,090 | +€22,506 | +29.0% |
| Suppliers | 440/4 | €77,584 | €100,090 | +€22,506 | +29.0% |
| Taxes, remuneration and social security | 45 | €26,896 | €2,319 | -€24,577 | -91.4% |
| Taxes | 450/3 | €25,424 | €1,785 | -€23,639 | -93.0% |
| Remuneration and social security | 454/9 | €1,472 | €534 | -€938 | -63.7% |
| Remuneration, social security and pensions | 62 | €41,147 | €10,837 | -€30,310 | -73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,255 | €6,255 | -€0 | 0.0% |
| Other operating charges | 640/8 | €516 | €946 | +€430 | +83.4% |
| Gross operating margin | 9900 | €70,161 | €32,347 | -€37,815 | -53.9% |
| Operating profit (loss) | 9901 | €22,243 | €14,308 | -€7,935 | -35.7% |
| Financial charges | 65/66B | €381 | €533 | +€152 | +39.9% |
| Recurring financial charges | 65 | €381 | €533 | +€152 | +39.9% |
| Profit (loss) for the period before taxes | 9903 | €21,862 | €13,775 | -€8,087 | -37.0% |
| Profit (loss) for the period | 9904 | €21,862 | €13,775 | -€8,087 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,862 | €13,775 | -€8,087 | -37.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.